Legal Opinion
Dexter v. State Tax Commission
Massachusetts Supreme Judicial Court
Decided March 9, 1966PublishedCited by 11 opinions
1Opinion of the CourtCutter, J.
By trust instrument dated December 30, 1944, Mr. John Dane, Jr. (the donor) created a trust (since amended) of which he and Mr. Franklin Dexter were the trustees. The trustees were directed to pay the net income to the donor during his life, with remainder dispositions to take effect at the donor’s death. Article 7 provided, “This . . . instrument may be altered, amended or revoked by the [d] onor in whole or in part at any time or from time to time by an instrument . . . signed by the [d]onor and delivered by him to the [t]rustees . . ..”
During 1957, the donor “individually sold various…
2Cases cited13 opinions
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- Maguire v. TrefrySupreme Court of the United States · 1920
- Maguire v. Tax CommissionerMassachusetts Supreme Judicial Court · 1918
- State Tax Commission v. FittsMassachusetts Supreme Judicial Court · 1960
- Second Bank-State Street Trust Co. v. PinionMassachusetts Supreme Judicial Court · 1960
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Druker v. State Tax CommissionMassachusetts Supreme Judicial Court · 1978
- Commonwealth Electric Co. v. Department of Public UtilitiesMassachusetts Supreme Judicial Court · 1986
- Kargman v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1983
- Trustees of Amherst College v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1968
- State Tax Commission v. New England Merchants National Bank of BostonMassachusetts Supreme Judicial Court · 1969
6 more not listed; retrieve them via the Exa API.